Abstract

ASENCIO CRISTOBAL, Nelson; ASENCIO CRISTOBAL, Luis  and  TOMALA CH., Mónica. The tax for the exit of currencies and their incidence in the ecuadorian economy, years 2014-2016. RCTU [online]. 2018, vol.5, n.1, pp.83-89. ISSN 1390-7697.  https://doi.org/10.26423/rctu.v5i1.303.

The world economic crisis forced the government to restructure the tax system, which included the creation of the Foreign Exchange Tax (ISD), which was created with the aim of discouraging capital outflows abroad, stimulating the investment and national production. The reason that motivates this study is to perform an analysis of the tax collection of the ISD and determine its impact on the national economy in recent years. This tax is the second most important item in the collection of direct taxes, behind the Income Tax. According to information from the SIR in 2016, 965 million dollars were collected, 17.11% less than what was collected in 2015. In the research, quantitative methodological procedures and research techniques were applied to the analysis, the results of which show the achievement of the objectives set by the Ecuadorian government.

Keywords : Currencies; Exit tax (ISD); Tax reform; Tax collection; Gross Domestic Product.

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